SBA & Cook Islands: Where Does the Legal Battle Begin?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-16

SBA & Cook Islands: Where Does the Legal Battle Begin? When comparing the Sovereign Base Areas (SBA) with the Cook Islands, it is important to understand that these jurisdictions approach the legal problem from different starting points. The argument is not that the SBA has a stronger fraudulent-transfer statute than the Cook Islands. It is that the legal battle may begin at a different stage altogether. 1. The Cook Islands: a purpose-built creditor-defence framework The Cook Islands developed a specialised statutory framework addressing creditor challenges to asset-protection trusts. <...